24. Juni 2022 No trade tax addback of rent paid for exhibition space at tr ... There is no addback for trade tax purposes for amounts paid by a German company for grounds used in exhibition halls of trade fairs. The costs for renting such a booth can only lead to an add-back if the exhibition ground would be part of the fixed assets of the exhibiting company and under the assumption that it was owned by the exhibiting company. Kategorien: Supreme Tax Court casesSchlagwörter: trade tax addback, trade fair
04. Mai 2022 Trade tax add-back of maintenance fees in the course of leas ... The Regional Tax Court of Lower Saxony decided that maintenance fees incurred under leasing agreements must also be added back to the income subject to trade income tax. Kategorien: Tax CourtSchlagwörter: trade tax addback, maintenance expenses
27. April 2022 Land tax charged to lessee is part of rent and subject to tr ... In a recently published decision, the German Supreme Tax Court held that land tax owed by the landlord but contractually passed on to the lessee is part of the rent and must therefore be added back in part to trading income subject to trade income tax. Kategorien: Supreme Tax Court casesSchlagwörter: add-back, land tax, property rental, tra ...
19. April 2022 ECJ-referral: Trade tax addback of portfolio dividends in 20 ... The Supreme Tax Court has asked the European Court of Justice (ECJ) for a preliminary ruling on the question whether the trade tax addback of foreign portfolio dividends in the year 2001 is in line with the EU provision on the free movement of capital in Article 63 TFEU (formerly: Article 56 TEC). Kategorien: Supreme Tax Court casesSchlagwörter: trade tax addback
17. November 2020 No trade tax add-back of rental costs allocated to productio ... Rental and lease payments for the use of movable fixed assets are not to be added back to trading profits in accordance with Section 8 No. 1 Letter d Trade Tax Act (TTA), insofar as they are to be attributed to the costs for the production/manufacture of current assets. Kategorien: Tax CourtSchlagwörter: trade tax addback, rental expense, curre ...
16. Juni 2020 Federal Cabinet releases draft bill for post-covid stimulus ... The German Federal Cabinet has released the draft bill on the crisis management package aimed at mitigating the economic impact of the COVID 19 pandemic. Kategorien: Official PronouncementsSchlagwörter: Coronavirus (COVID-19), loss carry-back, ...
03. Mai 2019 Refinancing by leasing companies: treatment of notional inte ... According to a decision of the Supreme Tax Court, the leasing instalments paid in cases of refinancing by a leasing company were also to be included in the calculation of the trade tax base. Kategorien: Supreme Tax Court casesSchlagwörter: Leasing, sale and lease-back, trade tax ...
